by RSM US LLP | Dec 9, 2025
< Back to the Insights Gallery IRS penalties are complex, but there are paths to reliefARTICLE | December 09, 2025Authored by RSM US LLPThe Internal Revenue Code provides for more than 100 separate penalties. Some of them apply to more than one type of return,...
by RSM US LLP | Dec 1, 2025
< Back to the Insights Gallery Top trends for tax technology in 2026 and beyondARTICLE | December 01, 2025Authored by RSM US LLPAs generative artificial intelligence moves from theory to practice, the tax world shares the exhilaration. What seemed experimental just...
by RSM US LLP | Sep 22, 2025
< Back to the Insights Gallery No tax on tips: What occupations qualify? What are qualified tips?ARTICLE | September 22, 2025Authored by RSM US LLPExecutive summary: IRS defines qualified tips and eligible occupations in proposed new deduction rulesThe IRS on Sept....
by RSM US LLP | Sep 4, 2025
< Back to the Insights Gallery Business meals and entertainment: A summary of tax deductionsARTICLE | September 04, 2025Authored by RSM US LLPExecutive summary: Tax deductions for business meals and entertainment expensesThis article provides an overview of the tax...
by RSM US LLP | Aug 4, 2025
< Back to the Insights Gallery New penalties for taxpayers in the One Big Beautiful Bill ActARTICLE | August 04, 2025Authored by RSM US LLPExecutive summary: Taxpayer penalties in the OBBBAThe One Big Beautiful Bill Act (OBBBA) introduces new penalty regimes that...